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E-filing Your Income Taxes for Free

See if you qualify to prepare and e-file your individual income tax returns for free. 

Free File program

You might qualify to prepare and e-file your income taxes under the Free File Alliance program, a partnership between the Tax Commission, the IRS, and tax software companies. The program is open to Idaho taxpayers who meet certain criteria. If your adjusted gross income (AGI) is $89,000 or less, you probably qualify to e-file for free.

See options and start filing now: tax.idaho.gov/freefile

Other software to prepare and e-file free

You can use GetYourRefund if your AGI is $89,000 or less. It offers two ways to e-file for free: on your own online or with virtual help from an IRS-certified tax preparer. Help from IRS-certified preparers is available in English and Spanish.

See options and start filing now: GetYourRefund

Free in-person help

You can get help preparing your income tax return in person at volunteer tax preparation sites throughout Idaho. The free help is intended for senior citizens and people with low to moderate incomes who have simple federal and Idaho tax returns.

See options:

IRS Volunteer Income Tax Assistance (VITA)

AARP Foundation Tax-Aide

IRS Direct File program

The IRS Direct File program won’t be available for taxpayers who want to file their 2025 income taxes online for free. Instead, you can check out the free options above to see if you qualify.

If you used Direct File from the IRS to file your 2024 taxes, you can no longer access your returns via directfile.irs.gov. However, you can access a transcript summary of your federal return online through your IRS Online Account, or get a full copy of the return via mail by submitting federal Form 4506-T, Request for Transcript of Tax Return, to the IRS.

To get a copy of your Idaho return, you can either download it through the FileYourStateTaxes website, or you can mail us a completed Form STC-06, Request for Copies of Tax Returns.  

Business and Individual E-File (MeF) Handbook 2025

Resource Center

  • Temporary seller’s permit – Needed if you make infrequent retail sales in Idaho. 
  • Other tax permits – Application for a regular seller’s permit and withholding account. This page also has information about other tax permits.
  • Business self-service – Change your sales, sales-related, income tax withholding, or IFTA account information.
  • E-file – File online. It’s fast.
  • E-pay – Discover ways to pay your taxes online.
  • Event Promoters – Choose from three ways to fulfill your responsibilities to collect information on your sellers.
  • GIS Maps – Resources from our Geographic Information Systems (GIS) staff, including mapping for over 1,200 taxing districts and 3,200 tax code areas.
  • Stay Informed – Ways you can follow news and updates from the Tax Commission.
  • Speaker Request – Have a Tax Commission representative speak at your meeting or function.
  • Verify permit numbers — Display the business name(s) associated with a permit number if you enter a valid permit number
  • Where’s My Refund? – Check the status of your expected individual income tax refund.

Successors’ Liability Clearance Letter

Are you buying a business? Did you know that buying an existing business without verifying that the business is up to date on its taxes increases your risk of a surprise tax liability in the future? You can eliminate that risk by requesting a Successors’ Liability clearance letter.

The Successors’ Liability clearance letter verifies whether the business you’re buying has a sales/use tax debt for which you could be liable.

Request a clearance letter

The request for a Successors’ Liability clearance letter must be in writing and include the following:

  • A statement affirming that you’re buying the business.
  • The name, location, and seller’s permit number of the business you’re buying.
  • Either:
    • A statement and signature from the seller authorizing this request. This legally allows the Tax Commission to provide tax information to you, the buyer of the business, OR
    • A signed copy of the purchase agreement or earnest money agreement endorsed by both parties.

Send this material to:

Idaho State Tax Commission
PO Box 36
Boise ID 83722-0410

We’ll review your request and then respond in writing to you, the buyer. We’ll let you know whether there’s a sales or use tax liability, and if so, the amount.

If there’s a debt

If the business owes any sales or use tax, you must withhold this amount from the purchase price of the business and pay it to the Tax Commission. If you don’t do this, you’ll be responsible for any sales and use taxes left unpaid by the business’s previous owner.

Laws and rules

Note: If you need a letter of good standing, please read our Tax Clearance Certificate guide.

E-File Guides for Tax Professionals

Specifications and handbooks on e-filing for preparers and developers.

Tax Preparers

Handbooks

Tax Handbooks

E-File Business Income Tax

Authorized companies

E-File Business

E-File Individual Income Tax

Authorized companies

E-File Individual

Software Developers

Specifications

Developers

Forms Developers

MEF Testing

Forms Developers

Reporting Website Issues

See “File Not Found” or other issues on the website? Email us at Submit a question.

TAP Help (E-File and E-Pay)

Have questions about using TAP? Visit the TAP Help page. To sign up with ACH credit and get an Addenda form, see our e-payment services page.

Problem with TAPContact
Can’t register?
Too many password attempts?
Authorization code problem?
Can’t upload a file?
Can’t file a return?
Can’t make a payment?		Submit a question through TAP Issues. Please note that due to the volume of emails we’re receiving, it’s currently taking us 5 to 7 business days to answer them.




(208) 334‑7660 in Boise
(800) 972‑7660 toll free

Filing and Paying in TAP

Filing and paying in TAP are two of the most common tasks people do in TAP. See TAP: Introduction and Registering for the types of taxes you can file and pay in TAP. 

Need help using TAP?

  • If you see a red asterisk (*) next to a blank field, fill in that field because it’s required.
  • If a field turns red, hover over it to see the error and correct it.
  • See the Tech Problems with TAP guide for common issues.
  • Call us at(208) 334-7660 in the Boise area or toll free at(800) 972-7660.
  • Contact us through the TAP Issues box in our Submit a question section.

Filing and paying at the same time

Returns and payments are on time if you submit them by 11:59 p.m., Mountain Time (MT) on the due date. You can file up to 90 days before the due date.

You can now file and pay for most returns in the same process in TAP.  You can’t file income tax, cigarette, or tobacco returns in TAP, but you can pay for them there. See Paying without filing below for these tax types.

The default date to pay is today, but you can change this date. Just be sure to pay by the due date to avoid interest and possible penalties.

Paying by bank account is free. Paying by debit card or credit card has a fee that our payment processor charges.

Learn more about filing requirements for different tax types by reading the information for all the tax types we work with.

To file and pay at the same time

  1. On the Summary tab, find the tax type you want to file for and click File/View Returns.
  2. Locate the Period you want to file for and click File Now.
  3. Read the instructions and click Next.
  4. Answer if you’re canceling your permit or changing your address and click Next. 
  5. Enter your return information and click Next.
  6. Review your return and click Next.
  7. If you owe any amount, go to the next step. Or if you owe zero, click Submit.
  8. Select how you want to pay and click Next.
    • If you chose Bank Account, go to the next step.
    • If you chose Debit or Credit Card, confirm the amount to pay, enter your email address, and click Next. Confirm your information and click Pay. You’ll go to our payment processor, where you can click Continue as Guest to finish paying.  
    • If you chose Pay Later, make sure to pay by the deadline to avoid interest and possibly penalty.
  9. If you chose Bank Account:

a. Confirm what you want to pay and the date to pay.

b. Choose a payment channel or enter your bank account information.

c. To save bank account information you just added as a payment channel for this tax type, click Yes for the Save for future use question.

d. Add or confirm your billing information, if it’s not there.

e. Click Next when finished, and then click Submit.

At the end, you should see a confirmation screen. You’ll also receive email confirmation after the software begins processing any payment you made.

If you don’t see the confirmation screen, we didn’t receive your return and any payment Check for errors and resubmit your return and any payment. You also can check your submissions; see Reminders, history, and letters.

Paying without filing

A payment is on time if you submit it by 11:59 p.m., Mountain Time (MT) on the due date.

You can pay when you aren’t filing. You can make multiple payments in TAP, even for the same tax type and period.

The default date to pay is today, but you can change this date. Just be sure to pay by the due date to avoid interest and possible penalties.

Paying by bank account is free. Paying by debit card or credit card has a fee that our payment processor charges.

To pay without filing

  1. On your TAP homepage, click the Summary
  2. Locate the tax type you want to make a payment for and click Make a Payment.
  3. Review the payment instructions and click Next.
  4. On the Pay screen, choose if you want to pay the total balance for this tax type, pay for just a certain period, or make another type of payment. Answer any other questions you see based on your choice.
  5. Click Next.
  6. Select how you want to pay and click Next.
    • If you chose Bank Account, go to the next step.
    • If you chose Debit or Credit Card, confirm the amount to pay, enter your email address, and click Next. Confirm your information and click Pay. You’ll go to our payment processor, where you can click Continue as Guest to finish paying.  
  7. Do all of these if you chose Bank Account:

a. Confirm what you want to pay.

b. Confirm the date to pay.

c. Choose a payment channel or enter your bank account information.

d. To save bank account information you added as a payment channel for this tax type, click Yes for the Save for future use question.

e. Add or confirm your billing information, if it’s not there.

f. Click Next when finished, and then click Submit.

You’ll see a confirmation screen and receive an email confirmation after the software begins processing your payment.

If you don’t see the confirmation screen, we didn’t receive your payment. Check for errors and resubmit your payment. You also can check your submissions; see Reminders, history, and letters.

Generating a payment voucher

You can file a return in TAP and still mail a check for payment. Make sure the money goes to the correct tax type and filing period by generating a payment voucher in TAP. Then, print and include it with your check.

To generate a payment voucher for checks

  1. On your homepage, click the More tab.
  2. In the Payments and Returns panel, click Generate a Payment Voucher.
  3. Choose the tax type you want the voucher for.
  4. Choose the payment type and period.
  5. Enter the payment amount and click Generate Voucher.
  6. A PDF version of the voucher opens. Print it to mail with your check. You can also download it for your records.

Changing or canceling a pending return

You can change or cancel returns with a Pending status. You can’t change a return with a Processing status.

Separately, you’ll need to cancel any payment you made, if it’s still pending. See Canceling a payment below.

To change or cancel a pending return

  1. On your TAP homepage, click the More tab.
  2. In the Submissions panel, click Search Submissions.
  3. On the Pending tab, click the return you want to change or cancel.
  4. Click Withdraw toward the top of the screen to save the return for editing or Delete.
  5. Confirm your choice.
  6. Do one of these:
    • If you withdrew your return, you can now see and click Continue Editing near the top of the screen. (You can also find this “Incomplete” return on your TAP homepage and click View Submission.)
    •  If you deleted the return, file a new one (if needed) from your TAP homepage.
  7. Cancel any payment you made with this return. See Canceling a payment below.

Canceling a pending payment

You can cancel a pending payment that you made using your bank account (ACH debit). You can’t cancel this payment if it has a Processing status.

You can’t cancel payments you made by debit card or credit card.

To cancel a pending payment

  1. On your TAP homepage, click the More tab.
  2. In the Submissions panel, click Search Submissions.
  3. On the Pending tab, click the payment you want to cancel. You see the payment that’s pending.
  4. Click Delete (near the top).  
  5. Click Yes to confirm and then click OK. The Pending block should now say Canceled and show the cancellation’s confirmation information.
  6. Create a new payment, if needed.

Payment plan payments

After the Tax Commission approves a payment plan, payments are withdrawn from your bank account automatically every month.

You can’t track payments in TAP, but you’ll see the “balance due” in your TAP account change to reflect these credits. See TAP Payment Plan Requests for more information.

Reminders, History, and Letters

In TAP, you can turn on reminder emails about return due dates, see a history of your account submissions, and see copies of certain letters we’ve sent you. 

Getting due-date emails

pdf Due Dates for Sales/Use, Travel & Convention, Auditorium Districts, E911, and Withholding

You can have TAP send you an email two business days before the due date for a tax type.

You’ll only receive reminders for tax types you can file in TAP. For example, you can’t file individual income tax returns in TAP, so you can’t get individual income tax reminders emailed to you.

Reminders on On by default.

To get due-date emails

  1. On your TAP homepage, click the More tab.
  2. In the Messages panel, click Manage Email Subscriptions.
  3. Select the options you want:
  4. Select the Return Due Date Reminders checkbox to receive reminders.
  5. Click Save.

Viewing your submissions

You can see the history of payments, returns, and other changes that you’ve submitted through TAP.

You won’t see a history of actions you took outside of TAP, such as payments you made by check or cash.

To view your submissions

  1. On the TAP home page, click the More tab.
  2. In the Submissions panel, click Search Submissions. By default, you see draft or pending submissions, with the most recent listed first. You can also see processed and deleted submissions.
  3. To find a submission older than 12 months, use the Filter field or Search function.

Viewing letters

You can view letters we’ve sent you in TAP using this procedure.

To view letters

  1. On your TAP homepage, click the More tab.
  2. In the Letters panel, click View Letters.
  3. By default, you see letters that are in your inbox. Click a letter to open it.
  4. You can also click the Archive or Search tab to see or find other letters.

TAP Payment Channels

Payment channels let TAP know where the payment is coming from, such as a bank account. Each payment channel is for a specific bank account. You can set up one payment channel for all your tax accounts, or you can set up different payment channels for different tax accounts.

Also, you can change which payment channel is associated with a tax account, or delete a payment channel.

To add a payment channel for one tax type only

Set up a payment channel for only one tax type when you’re making a payment for that tax type. See the Filing and Paying page.

To add a payment channel for all tax types

Note: Using this procedure sets up a bank account available to all tax accounts you have (or your client has, if you’re a tax professional).

  1. On the TAP home page, click Manage My Profile.
  2. On the More tab, go to the Payment Channels panel and click Manage Payment Channels.
  3. Click Set up new payment channel.
  4. In the Payment Channel panel, choose the type of payment.
  5. Enter your bank account information.
  6. In the Name field, you see a default name. To change it, click No in the Use default name field (just above the Name field) and type a new name.
  7. Click Save.

To change the default payment channel for a tax type

  1. On the TAP home page, click Manage My Profile, and click the More tab.
  2. On the Payment Channels panel, click Manage Payment Channels.
  3. In the center column, click the tax type you want.
  4. In the lower part of the screen, find the bank account you want to be the default for this tax type and click Set as Default to the right.
  5. Click Yes to confirm.

To delete a payment channel

  1. On your TAP homepage, click Manage My Profile, and then click the More tab.
  2. On the Payment Channels panel, click Manage Payment Channels.
  3. In the left column, select a payment channel you want to delete. (It might show a tax type next to it in the center column.) A new window opens.
  4. At the bottom of the Payment Channel area for this bank account, click Remove this payment channel.
  5. Click Yes and then click OK to confirm the deletion.

If this payment channel was the default for a tax type, that tax type now has no default.